TaxTMI 
TaxTMI 
2018 (3) TMI 1490
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....issioner (A.R.) ORDER The appeal is directed against order-in-appeal passed by the Commissioner (Appeals) whereby the learned Commissioner (Appeals) upheld the liability to penalty imposed under Section 77 and 78 and interest under Section 75 of the Finance Act, 1994. The fact of the case are that the appellant did not pay service tax for the period January 2013 to March 2014 and subsequently th....
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....e, Learned Assistant Commissioner (AR) appearing for Revenue reiterates the findings in the impugned order. He submits that whether there was CENVAT credit balance or otherwise, it is a statutory requirement that the assessee must pay the service tax on the due date. Even though the credit balance was there, service tax was not paid and it will amount to non-payment of service tax and as a consequ....
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....e CENVAT credit account for payment of service tax during the relevant period. Therefore, it cannot be said that the appellant should have any mala fide intention for non-payment of service tax on the due date. The appellant was only supposed to make the debit entry in their CENVAT credit account. Therefore, having sufficient balance of CENVAT credit, non-debiting of the service tax liability cann....